capital lease

简明释义

资产租赁

英英释义

例句

1.When negotiating a capital lease 资本租赁, it's important to understand the terms and conditions.

在谈判资本租赁 资本租赁时，了解条款和条件非常重要。

2.In accounting, a capital lease 资本租赁 is treated as an asset and a liability on the balance sheet.

在会计中，资本租赁 资本租赁被视为资产和负债在资产负债表上。

3.The company decided to enter into a capital lease 资本租赁 for the new machinery to improve cash flow.

公司决定为新机器设备签订一份资本租赁 资本租赁，以改善现金流。

4.Under a capital lease 资本租赁, the lessee has the right to purchase the asset at the end of the lease term.

在资本租赁 资本租赁下，承租人在租赁期结束时有权购买资产。

5.Many businesses prefer a capital lease 资本租赁 because it allows them to use the asset without a large upfront payment.

许多企业更喜欢资本租赁 资本租赁，因为它允许他们在没有大额预付款的情况下使用资产。

作文

In the world of finance and accounting, understanding the various types of leases is crucial for both businesses and individuals. One significant type of lease is known as a capital lease, which has implications for how assets are recorded on financial statements. A capital lease (资本租赁) is a lease that effectively transfers ownership of the asset to the lessee at the end of the lease term or provides an option to purchase the asset at a bargain price. This type of lease is treated more like a purchase than a traditional rental agreement, making it essential for companies to recognize the long-term benefits and obligations associated with it.When a company enters into a capital lease (资本租赁), it must record the leased asset on its balance sheet as if it owns the asset. This means that the asset will be depreciated over its useful life, and the lease liability will also appear on the balance sheet. This accounting treatment reflects the economic reality that the lessee is effectively using the asset for an extended period, similar to owning it outright.One of the primary advantages of a capital lease (资本租赁) is that it allows businesses to acquire equipment or property without the immediate upfront costs associated with purchasing. For instance, a company might need a new piece of machinery to increase production but may not have the capital available at that moment. By entering into a capital lease (资本租赁), the company can use the machinery while making periodic lease payments, ultimately leading to ownership of the asset.Moreover, a capital lease (资本租赁) can provide tax benefits. The lessee is often allowed to deduct the depreciation expense and interest on the lease payments from their taxable income. This can lead to significant tax savings, especially for businesses that invest heavily in equipment and infrastructure.However, there are also potential downsides to consider when entering into a capital lease (资本租赁). Since the asset appears on the balance sheet, it can affect financial ratios, such as debt-to-equity and return on assets. This might make the company appear less financially stable to investors and creditors. Additionally, if the company does not manage its cash flow effectively, it may struggle to meet the lease obligations, potentially leading to default.In contrast to a capital lease (资本租赁), there is another type called an operating lease, which does not transfer ownership of the asset. Operating leases are treated as rental agreements, where the lessee only records the lease payments as expenses on the income statement. This can be advantageous for companies looking to maintain a cleaner balance sheet and avoid the implications of asset ownership.In conclusion, understanding the concept of a capital lease (资本租赁) is vital for businesses seeking to optimize their asset management and financial reporting. While it offers numerous benefits, including asset acquisition and potential tax advantages, it also comes with responsibilities and risks that must be carefully managed. Businesses should weigh the pros and cons of entering into a capital lease (资本租赁) against their specific financial situation and strategic goals to make informed decisions about their leasing options.

在金融和会计的世界中，理解各种类型的租赁对企业和个人至关重要。其中一个重要的租赁类型被称为资本租赁，它对资产在财务报表上的记录方式有着深远的影响。资本租赁（资本租赁）是一种有效地将资产所有权转移给承租人的租赁，通常是在租赁期结束时或提供以低价购买资产的选项。这种类型的租赁更像是购买，而不是传统的租赁协议，因此公司需要认识到与之相关的长期利益和义务。当公司签订资本租赁（资本租赁）合同时，必须在其资产负债表上记录租赁资产，就好像它拥有该资产一样。这意味着该资产将在其使用寿命内进行折旧，同时租赁负债也会出现在资产负债表上。这种会计处理反映了经济现实，即承租人实际上在长时间内使用该资产，类似于完全拥有它。资本租赁（资本租赁）的主要优势之一是，它允许企业在没有立即支付购买相关的前期费用的情况下获得设备或物业。例如，一家公司可能需要一台新机器来增加生产，但此时可能没有可用的资本。通过签订资本租赁（资本租赁），公司可以在定期支付租金的同时使用机器，最终实现资产的所有权。此外，资本租赁（资本租赁）还可以提供税收优惠。承租人通常可以从应纳税收入中扣除折旧费用和租赁付款的利息。这可以带来显著的税收节省，尤其是对于大量投资设备和基础设施的企业。然而，在签订资本租赁（资本租赁）时，也需要考虑潜在的缺点。由于资产出现在资产负债表上，它可能会影响财务比率，例如债务与股本比率和资产回报率。这可能使公司在投资者和债权人眼中显得财务稳定性较差。此外，如果公司未能有效管理现金流，可能会面临履行租赁义务的困难，甚至导致违约。与资本租赁（资本租赁）相对的是另一种类型，称为经营租赁，后者并不转移资产的所有权。经营租赁被视为租赁协议，承租人仅将租赁付款记录为损益表上的费用。这对于希望保持资产负债表清晰并避免资产所有权影响的公司来说可能是有利的。总之，理解资本租赁（资本租赁）的概念对于寻求优化资产管理和财务报告的企业至关重要。尽管它提供了许多好处，包括资产获取和潜在的税收优势，但也伴随着需要仔细管理的责任和风险。企业应根据其特定的财务状况和战略目标权衡签订资本租赁（资本租赁）的利弊，以便对其租赁选择做出明智的决策。